Professional Auditing Services

The Vendor is required to provide professional audit services for the following fiscal year:
•    Fiscal year ending June 30, 2026 (FY 2025–26)
•    Fiscal year ending June 30, 2027 (FY 2026–27)
•    Fiscal year ending June 30, 2028 (FY 2027–28)
- Financial statement audit
•    Generally accepted auditing standards (GAAS)
•    Government auditing standards (yellow book)
•    Applicable provisions of state government code
- Single audit
•    The district does not typically administer federal grants and does not anticipate federal expenditures exceeding the single audit threshold in the ordinary course of operations.
•    The district currently has a pending federal appropriation request of approximately $900,000 for a capital facilities project. 
•    This funding would likely trigger the single audit requirement under 2 CFR part 200 (uniform guidance) in the fiscal year expenditures exceed $750,000.
•    Must include a separate line item in their fee proposal for single audit services as a contingency.
- Required communications and management letter
•    The auditor shall communicate all required matters to the board of trustees and management. 
•    The auditor shall provide a management letter identifying internal control observations and recommendations for the district's consideration.